2013 (11) TMI 541

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..... party to claim credit of duty paid on capital goods by the manufacturer of specified goods - A manufacture is entitled to claim Credit on account of the excise paid on the components, spares and accessories of the goods exempt. – Following COMMISSIONER OF CENTRAL EXCISE Versus GUJRAT AMBUJA CEMENT LTD. [2008 (10) TMI 363 - HIMACHAL PRADESH HIGH COURT] – the appellant have made out a prima facie ca .....

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..... t amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority as ineligible cenvat credit availed by the appellant on the items which are used for construction/fabrication of oxygen generating plant installed in the factory premises. The denial of the cenvat credit is on the ground that such oxygen generating plant would be an immovable property and also on the .....

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..... issue of erection of oxygen generating plant supplied by M/s. Inox Air Products Ltd. We find that the facts as narrated in the said order dated 12.06.12 are identical to the facts which are before us in these two stay petitions. The coordinate Bench relying the judgment of the Hon ble High Court of Himachal Pradesh, in the case of Gujarat Ambuja Cement Ltd. 2010 (256) ELT 356 (H.P.), has held tha .....

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